§ 690.101. Nature of the Salem Civic Center Retailers' Occupation Tax

§ 690.105. Registration and Returns

§ 690.110. Claims to Recover Erroneously Paid Tax

§ 690.115. Jurisdictional Questions

§ 690.120. Incorporation of Retailers' Occupation Tax Regulations by Reference

§ 690.125. Penalties, Interest and Procedures

§ 690.130. Effective Date

SOURCE: Adopted at 21 Ill. Reg. 2390, effective February 3, 1997; amended at 25 Ill. Reg. 8260, effective June 22, 2001; emergency amendment at 38 Ill. Reg. 4138, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14398, effective June 25, 2014; expedited correction at 38 Ill. Reg. 21987, effective June 25, 2014; amended at 47 Ill. Reg. 2814, effective February 7, 2023.